Clarity on eligibility of expenses claim for Locum doctors working as Agency employees PAYE

Last 3 years I worked as Locum Hospital doctor via Medical Agency as PAYE ( not PSC/Umbrella). I want clarity as to whether I can claim certain expenses in addition to professional subscriptions. Agency contract is clear-No expenses paid. I have 3-5 contract per year sometimes with same or multiple hospitals. Expenses under query are- Travel Mileage- home city to city of work every week. say London to Oxford or London to Bristol.... Accomodation locally as hours are too long to commute daily and shifts are changed at short notice to plan commute. Food during 12-15 hr shifts without breaks or unpaid breaks I also want to know if HMRC can still apply IR35 rules to PAYE Locum doctor.

Hi, not an Admin but unfortunately travel expenses, which includes accommodation and food, are not allowable where travel is to a permanent workplace. When you are engaged via an agency, each engagement is deemed to be a separate employment. So even if the contract you accept is only for a week or two at a practice 300 miles away, it counts as a permanent workplace sadly. https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim32125

Ok. Thanks. I thought if each employment less than 24 months would be considered temperory? Each employment in my case was between 1-3mths.

Feed back .

Thanks for the links. I had trouble opening it initially when I sent above reply. It appears the hmrc has used multiple ways to ensure no tax relief is provided.

Hi uma,
There are no expenses that you can claim for food, simply because we all need to eat, to survive.  The other areas of your question cannot be answered in this forum.
Guidance on IR35 can be found at Understanding off-payroll working (IR35).  
For advice in these areas, you would need to contact our self assesment helpline on 0300 200 3310, contact our webchat facility at Contact HMRC or seek professional advice.
Thank you.

Hi u are quoting IR35 to me. I work PAYE with the medical recruitment as my employer. Not through limited company or umbrella... This is whole point. How are they applying IR35 when I am not running a PSC?

Hi, Just to follow up to your question on my reply, in your case it is the employment rather than the workplace that is temporary. The 24 month rule actually only applies to temporary workplaces - if you are at a temporary workplace more than 24 months then it will become a permanent workplace. However being at a permanent workplace for less than 24 months will not make that permanent workplace a temporary workplace (because the 24 month rule only applies to temp workplaces, to make it permanent). Hope that helps but please let me know if it hasn't.

Hi uma,
Your original question asked about IR35, which is why we gave you a link to guidance in this area.
Thank you.

@bellaboo...no its not clear. I am a doctor registered with multiple recruitment agencies znd working in different hospitals, sometimes in same hospitals with different contracts with gaps. Neither the agency nor hospital is permanent. @ hmrc admin I can read guidelines but I think it's being bent to apply to paye doctors too .

Pear to Pear .